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All Journal Et-Tijarie: Jurnal Hukum dan Bisnis Syariah Jurnal Ekonomi dan Bisnis Islam Perisai : Islamic Banking and Finance Journal Jurnal Riset Akuntansi dan Keuangan Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Kesatuan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Akuntansi, Manajemen dan Perbankan Syariah Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal RAK (Riset Akuntansi Keuangan) Journal Economic Business Innovation
Muhamad Wahyudi, Muhamad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Analisis Pengaruh Model Business Process Reengineering Terhadap Struktur Biaya Pada Perusahaan PDAM Kab. Mojokerto Mimtaaza, Firda; Anggraeni, Isma; Wahyudi, Muhamad
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 16 No 2 (2023): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v16i2.270

Abstract

Penelitian ini menganalisis implementasi Business Process Reengineering (BPR) di PDAM Kabupaten Mojokerto untuk meningkatkan efisiensi operasional dan menurunkan struktur biaya. Hasil penelitian menunjukkan bahwa penerapan BPR melalui redesign proses distribusi, penggunaan teknologi modern, serta pelatihan karyawan berhasil mengurangi Non-Revenue Water (NRW) hingga 10% dan mempercepat respons pelanggan. Namun, implementasi BPR menghadapi kendala seperti resistensi karyawan dan tingginya biaya awal. Penelitian ini memberikan rekomendasi strategis untuk memperkuat daya saing perusahaan melalui inovasi berkelanjutan.
Digital Strategies, Workforce Skills, and the Path to Financial Resilience Retnosari; Wahyudi, Muhamad
Journal Economic Business Innovation Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i2.269

Abstract

Purpose: The focus of this paper is on how digital transformation, digital strategy, technology investments, workforce digital skills and customer engagement can help to build financial resilience. The moderating role of environmental uncertainty in these relationships is also examined.Method: A quantitative survey method was employed, with structured questionnaires used to collect data from businesspeople. The data were analysed using advanced regression techniques. These techniques were used to assess direct as well as conditional effects. The firm level variables were also retained.Findings: The findings reveal that all aspects of digital transformation show a significant positive relationship with financial resilience, with workforce digital skills being the most influential dimension. Furthermore, environmental uncertainty amplifies the impact of digital capabilities, providing evidence that turbulent times may be more valuable in terms of an organisation's digital preparedness. These results lend support to the combination of dynamic capabilities and contingency views, as well as to an extension of the resource-based view that emphasises human capital.Novelty: The literature on resilience is extended by this study through the demonstration that an even more strategic form of competitive advantage than technology investments is offered by digital talent and skills. It also provides empirical support that uncertainty is not always a barrier to organisations, but rather can help maximise the benefits from digital transformation.Implications: The findings imply that organisations will need to invest in a broad-based digital strategy and workforce development, as well as restructuring organisational practices for learning and developing human capability. To this end, policymakers may need to develop interventions that encourage and nurture digital capabilities, whilst also promoting ecosystem collaboration to enhance long-term resilience.
Sinergi Zakat dan SDGs: pelatihan Penyelarasan Program Lembaga Zakat dengan Tujuan Pembangunan Berkelanjutan Wahyudi, Muhamad; Rokhaniyah, Siti; Afif, Naufal; Qurrota 'Aini, Saras Shinta
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 4 No. 3 (2025): Jurnal Penyuluhan dan Pemberdayaan Masyarakat (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v4i3.1605

Abstract

Konsep pembangunan berkelanjutan atau Sustainable Development Goals (SDGs) merupakan suatu usaha untuk menciptakan masa depan yang lebih baik untuk kesejahteraan bersama dengan memfokuskan pada tiga pilar utama, yaitu ekonomi, sosial dan lingkungan. Mengacu pada konsep tersebut, zakat sebagai salah satu instrument dalam keuangan sosial islam dapat digunakan sebagai alat untuk mencapai target pembangunan berkelanjutan. Selaras dengan upaya penerapan pembangunan berkelanjutan  di Indonesia, maka pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola lembaga zakat dalam menyelaraskan program lembaga zakat dengan program Sustainable Development Goals (SDGs). Pelatihan ini ditujukan kepada pengelola lembaga zakat, amil, dan pemangku kepentingan terkait. Melalui pelatihan yang menggabungkan kegiatan paparan materi, diskusi kelompok, dan studi kasus baik dalam praktik program zakat produktif, pendidikan, dan pemberdayaan ekonomi. Peserta memperoleh keterampilan untuk memetakan program zakat terhadap indikator SDGs dan merumuskan strategi pengelolaan zakat sehingga distribusi zakat mampu memberikan dampak yang lebih luas dan memastikan dampak yang lebih berkelanjutan bagi mustahik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan komitmen peserta dalam mengintegrasikan program zakat ke dalam kerangka SDGs. Selain itu, pelatihan ini mendorong terciptanya komitmen kolaborasi lintas sektor baik antara lembaga zakat, pemerintah daerah, dan mitra organisasi, sehingga zakat dapat menjadi instrumen efektif untuk mengatasi kemiskinan, meningkatkan kesejahteraan, dan mengurangi kesenjangan sosial. Kegiatan pengabdian ini diharapkan mampu untuk direplikasi di berbagai daerah untuk memperkuat peran zakat dalam pencapaian SDGs.
Performance Measurement of Islamic Banking Based on Maqashid Shariah Using The Approaches of Islamic Social Reporting, Intellectual Capital, and Shariah Compliance: Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Dengan Pendekatan Islamic Social Reporting, Intellectual Capital, dan Shariah Compliance Wahyudi, Muhamad; Rokhaniyah, Siti; Sasviranti, Aprilya Retno
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i1.1806

Abstract

This study aims to analyse the performance of Islamic banks using a maqashid sharia-based approach that is audited with Islamic Social Reporting (ISR), Intellectual Capital, and Shariah Compliance to create a holistic performance measurement, in line with islamic values. This study uses the Systematic Literature Review (SLR) method to review various previous studies related to the implementation of Maqashid Sharia in Islamic Banking at the national and international levels. The results show that the use of maqashid sharia approach provides a more comprehensive evaluation than conventional methods such as CAMELS, which only focuses on financial indicators. Islamic Social Reporting plays an important role in reflecting the social responsibility of islamic banks, while effective Intellectual Capital management encourages innovation and increased competitiveness. Shariah Compliance is also a key pillar in ensuring all bank operations run in accordance with the principles of islamic law. However, several studies show that the implementation of these three elements has not been optimal in some institutions, which causes the impact on Maqashid Syariah performance to vary.
Relevansi Manajemen Biaya Pada Program R&D Terhadap Risiko Perusahaan Pangesti, Maulinda Dwi; Natasha, Syakila Mirza; Wahyudi, Muhamad
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 4 No 6 (2024): Desember 2024
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jamasy.v4i6.8611

Abstract

Relevansi manajemen biaya pada program penelitian dan pengembangan (R&D) memiliki peran penting dalam mitigasi risiko perusahaan. Program R&D, meskipun esensial untuk inovasi dan daya saing, seringkali menghadapi tantangan berupa ketidakpastian hasil, biaya yang tinggi, dan potensi kegagalan. Oleh karena itu, penerapan manajemen biaya yang efektif menjadi krusial untuk memastikan alokasi sumber daya yang efisien dan meminimalkan dampak negatif terhadap stabilitas keuangan perusahaan. Manajemen biaya pada program R&D mencakup perencanaan, pengawasan, dan pengendalian anggaran untuk mencapai tujuan penelitian tanpa melampaui batasan finansial. Pendekatan ini memungkinkan perusahaan untuk memprioritaskan proyek dengan potensi keuntungan yang tinggi dan risiko yang lebih rendah. Selain itu, manajemen biaya membantu dalam mengidentifikasi dan mengantisipasi risiko yang berkaitan dengan pengembangan produk baru, termasuk ketidaksesuaian pasar dan perubahan regulasi. Hasil penelitian menunjukkan bahwa perusahaan yang menerapkan manajemen biaya secara konsisten pada program R&D cenderung memiliki ketahanan lebih baik terhadap risiko keuangan dan operasional. Dengan demikian, manajemen biaya tidak hanya relevan untuk efisiensi ekonomi, tetapi juga sebagai alat strategis untuk mendukung keberlanjutan inovasi dan pengelolaan risiko perusahaan. Abstrak ini menegaskan pentingnya sinergi antara manajemen biaya dan strategi R&D dalam menciptakan nilai jangka panjang bagi perusahaan.
EXAMINING THE TREND, THEMES, AND SOCIAL STRUCTURE OF THE ISLAMIC ACCOUNTING USING A BIBLIOMETRIC APPROACH Wahyudi, Muhamad; Herianingrum, Sri; Tri Ratnasari, Ririn
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 8 No. 2 (2022): JULY - DECEMBER 2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v8i2.34073

Abstract

This study focuses on bibliometric indicators of Islamic accounting research development, such as trends in Islamic accounting research and its distribution, topics and themes in Islamic accounting research, significant contributors to Islamic accounting research, the pattern of collaboration in Islamic accounting research, and the most significant texts in the Islamic accounting literature. Four hundred eighty-three pieces of scientific literature were entered into the Scopus database for bibliometric analysis on January 10, 2022. Various programs were used to analyze frequency, metrics, and citations, including Microsoft Excel, VOS viewer, and Harzing's Publish or Perish. Over the last ten years, Islamic accounting publications have grown significantly and steadily. Islamic accounting literature is based in Asia, Europe, America, and the Middle East, and it can be found in social science, business, management, accounting, economics, and finance. With a few exceptions in Malaysian, Arabic, German, Indonesian, Slovak, and Turkish, the majority of Islamic accounting literature is written in English. The study also discovered that terms like Islamic bank, banking, Islamic performance, Islamic accounting standards, and Islamic finance are commonly used. The seven countries that contributed the most to the development of scholarly collaborations in Islamic accounting were Malaysia, Indonesia, the United States, Saudi Arabia, the United Kingdom, Pakistan, and Australia. This is critical in assisting academics in making recommendations for future study in the field of Islamic accounting.
TANTANGAN DAN STRATEGI BERWIRAUSAHA KULINER LOKAL, STUDI KASUS LENTOG TANJUNG PAK SISNO KUDUS Wahyudi, Muhamad; Hadiwinarto, Saputra; Mashuri, Dian Imami; Riesha, Riezky Army
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8, No 2 (2025): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v8i2.38774

Abstract

Business dynamics are constantly evolving, and the micro-enterprise sector has significant growth opportunities due to the abundance of entrepreneurs today. Various types of businesses exist within communities, particularly culinary food businesses rooted in local wisdom specific to certain regions. There is substantial potential to enhance micro-economic growth through culinary ventures based on local heritage, such as "Lentog Tanjung" from Kudüs. This traditional dish originates from Kudus City in Central Java and naturally holds a distinct market share within the region. Currently, Lentog Tanjung eateries are proliferating throughout the city of Kudus. The research focuses on Warung Lentog Tanjung Pak Sisno, located in Loram Kulon Village, Jati Subdistrict, Kudus Regency, aiming to analyze and identify the challenges and strategies faced by its owner.This study employs a qualitative descriptive research method, utilizing data collection techniques including observation, interviews, and theoretical references. The findings reveal that Warung Lentog Tanjung Pak Sisno is among the well-known Lentog eateries in Jati Subdistrict, Kudus Regency. Key challenges faced include the need for capital support to expand the business, fluctuating raw material prices impacting profit margins, and competition from similar Lentog businesses as well as other culinary enterprises. Warung Lentog Tanjung Pak Sisno has been successfully operating for over 20 years and continues to thrive amidst evolving business dynamics.
Collaborative Ecosystems and Performance Constraints of Islamic MSMEs: Evidence from Magelang Raya Wahyudi, Muhamad; Iswanaji, Chaidir; Khotijah, Siti Afidatul; Panggiarti, Endang Kartini; Wicaksono, Alfin Rochman
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4280

Abstract

Islamic MSMEs have become an important driver of Indonesia’s growing Islamic economic sector, yet their development is still constrained by limited financing access, weak managerial capacity, and insufficient ecosystem support. Despite strong potential across various regions, the lack of comprehensive data and persistent structural barriers continue to hinder efforts to strengthen their competitiveness and long-term sustainability. This study aims to analyze the potential, challenges, and strengthening strategies of Islamic MSMEs in Magelang Raya. A mixed-method approach was employed, combining survey data from 214 respondents with focus group discussions involving stakeholders. The findings reveal that Islamic MSMEs possess great potential with a relatively high level of sharia compliance but face major obstacles such as limited access to Islamic financing, low financial literacy, and weak institutional support. Cross-tabulation analysis shows significant relationships between the number of employees and the need for external support, while Exploratory Factor Analysis identifies latent factors including limited capital, mentoring, and market access. Strengthening strategies based on Maqashid Sharia, Resource-Based View, and the Entrepreneurial Ecosystem framework recommend multi-stakeholder collaboration in providing sharia financing, managerial training, and digital marketing to enhance the competitiveness of Islamic MSMEs in Magelang Raya.
Geographic Information System (GIS) Based Zakat Distribution Model for Optimizing Efficiency and Transparency in Zakat Management: Model Distribusi Zakat Berbasis Geographic Information System (GIS) Untuk Optimalisasi Efisiensi dan Transparansi Pengelolaan Zakat Wahyudi, Muhamad; Rokhaniyah, Siti; 'Aini, Saras Shinta Qurrota; Hamdani, Rifki
Perisai : Islamic Banking and Finance Journal Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v9i2.1874

Abstract

Zakat institutions in Indonesia still face various challenges, particularly in zakat management. One of the main issues is how to ensure zakat distribution is well-targeted, effective, and efficient. Determining the appropriate distribution areas becomes a solution in addressing zakat distribution problems. This study aims to design a web-based zakat distribution application by utilizing Geographic Information System (GIS) technology, integrated with SAGA GIS and QGIS tools, using a mixed-methods approach. Mapping of zakat recipients (mustahik) and prioritization of distribution areas were analyzed using spatial data. Meanwhile, field surveys were conducted to validate data accuracy. The study reveals that zakat distribution using geospatial technology is more effective and efficient compared to conventional methods. The developed web-based zakat distribution system application allows both zakat administrators and the public to monitor zakat distribution programs in real-time. These findings affirm that the application of geospatial technology can be a strategic solution to strengthen zakat governance based on the principles of maqashid sharia.
Analisis Penerapan Just In Time Untuk Efisiensi Biaya Dalam Persediaan Bahan Baku Wahyudi, Muhamad
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 2 (2026): May : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i2.1119

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode Just In Time (JIT) dalam meningkatkan efisiensi biaya persediaan bahan baku pada Home Industry Tempe Bapak Aep di Bandung. Permasalahan utama yang dihadapi adalah kelebihan persediaan akibat sistem pembelian konvensional sebesar 2.500 kg per bulan tanpa perhitungan kebutuhan produksi yang akurat, sehingga terjadi sisa bahan baku sebesar 2.060 kg selama periode Juli–Desember 2024 dengan biaya tertanam Rp39.639.600. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Analisis dilakukan menggunakan metode Just In Time serta peramalan Single Exponential Smoothing untuk mendukung perencanaan kebutuhan bahan baku. Hasil penelitian menunjukkan bahwa penerapan JIT mampu menurunkan total biaya persediaan dari Rp170.364.000 menjadi Rp128.856.520 dengan efisiensi sebesar Rp41.507.480 melalui penghapusan biaya penyimpanan dan pengurangan sisa bahan baku. Selain itu, metode peramalan dengan nilai α = 0,5 menghasilkan tingkat kesalahan terkecil (MAPE 3%), sehingga dinilai paling akurat untuk perencanaan periode berikutnya. Dengan demikian, penerapan JIT terbukti efektif dalam meningkatkan efisiensi biaya dan pengendalian persediaan bahan baku.
Co-Authors 'Aini, Saras Shinta Qurrota Afif, Naufal Agita, Sherindea Permata Agita, Sherindea Putri Amalia, Fatma Anggraeni, Isma Aosiliana, Putri Chaidir Iswanaji Dian Imami Mashuri El Muna, Naily Endang Kartini Panggiarti Fitriana, Siwi Hadiwinarto, Saputra Hamdani, Rifki Jendriadi, Jendriadi Mimtaaza, Firda Muslimin Muslimin Natasha, Syakila Mirza Nibras Anny Khabibah Nilasari, Ayunda Putri Novita Safitri Nurul Huda Pangesti, Maulinda Dwi Rachmawati, Novia Retnosari Riesha, Riezky Army Ririn Tri Ratnasari Safitri, Dinda Sania, Rosita Rahmatu Saras Shinta Qurrota ‘Aini Sasviranti, Aprilya Retno Siti Afidatul Khotijah, Siti Afidatul Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Sri Herianingrum Suryatimur, Kartika Pradana Syaradifa, Annisya Fisca Tri Lestari, Fina Wicaksono, Alfin Rochman